Resolving Re-licensing Problems
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RENEWAL of motor vehicle excise licences is a routine task for many operators at this time of the year, but it is nevertheless surprising how many applications have to be returned by local taxation officers for various reasons. These can include the omission of one or more items of required information from the application form or the failure to include either the registration book or the . insurance certificate. Alternatively, the wrong form may have been used. It is therefore particularly pertinent at this time to comment on some aspects of the regulations appertaining to the registration and licensing of road vehicles.
The annual licensing of a mechanically propelled vehicle serves three purposes. The issue of the licence (formally termed a Road Fund licence) permits the use of the vehicle. Allocation of individual registration marks and numbers provides a means of recording the vehicle's existence and location of base for future reference. With licensing (and registering where a new vehicle is involved), opportunity is also taken to exact payment in respect of the vehicle's appropriate rate of excise duty.
Registration Without Taxation
Whilst these three actions are normally done simultaneously, emphasis on their independence will clarify subsequent legal points which might arise. Thus, for example, even though a vehicle may be in a category exempt from payment of excise duty it will still be necessary for it to be registered. Examples of such vehicles are those used exclusively on roads not repairable at public expense or, alternatively, where they operate on public roads but do not exceed six miles per week.
Other vehicles exempt from payment of duty under the Vehicles (Excise) Act, 1949, include fire engines, ambulances and road rollers. This exemption also applies to road construction vehicles engaged on construction or repair work of roads at public expense. Similarly, vehicles used for clearing snow need not be taxed when used solely for carrying out such work.
For the purpose of licensing, the owner of a vehicle is defined as a person by whom the vehicle is kept and used, and it is required that applications for licences should normally be made to the local taxation officer of the council in whose area the vehicle is ordinarily kept.
There is a provision, however, that where an owner has satisfied the council of the area in which he declares his principal place of business to be, that his vehicles are not ordinarily kept in any one area, applications for all the licences may be made to that council. This concession is of substantial advantage to operators of fleets located at two or more depots.
All applications and renewals can then be made from one office, so simplifying and minimizing clerical work. There is also the additional advantage that by block application from
(.42 one office the possibility of omitting to license one or mor vehicles which might otherwise occur is largely eliminated.
In connection with the word " licence " it should be notes that when applied to the registration of vehicles this refer to the disc which must be exhibited on the vehicle. Whet applied to carriers' licences, however, it relates to the documen on which the authorized vehicles and their use are specified The exhibited disc is then termed "the identity certificate."
The regulations describing the -manner of exhibition stab that for this particular purpose the term " licence " includes z licence for the next ensuing period which may have beet issued in advance by a council or post office. As a result it is therefore not a legal necessity to replace the old licenct
with a new one precisely at the time of expiration. Thil concession therefore substantially simplifies the replacement of licences when this becomes due, especially for large flee operators who may have a substantial number of vehicles away from the home base on any one night.
Because of the growth of forms issued by post offices fo, a wide variety of purposes, possibly wasted journeys may Ix avoided if operators familiarize themselves with the number of the respective forms relative to mechanically propellec vehicles. This group alone, incidentally, includes around 2( different forms, many of which are similar in appearance.
The most widely used form is R.F.1A., termed " Applicatior for renewal of a motor vehicle licence." In addition there ars several forms of application (as distinct from renewal) whief must be used for specific vehicles. Some of the more common of these likely to be required by users of commercial vehiclef are R.F.4--" Application for a licence for a goods vehicle' and R.17.8—" Application for a licence for a hackney carriage.'
Alternative Application Forms Application forms for vehicles of more limited use are normally obtainable only from the -office of the appropriate council. Such forms include R.F.1/13—" Special 7-day licence for a goods vehicle exceeding 11 tons "; R.F.4/1 "Electrically propelled goods vehicle "; and R.F.4/3 " Agricultural goods vehicle." Form R.F.6 is of more general use and provides for the application for licences for six or more vehicles of uniform type, so avoiding repetitive clerical work.
The Road Vehicles (Registration and Licensing) Regulations, 1955, provide that if a licence or registration book (often referred to as a log hook) is lost, destroyed, mutilated or accidentally defaced, the council issuing the original can provide a duplicate, so marked, on payment of a fee of 5s. Additionally, if the council are satisfied that the figures or particulars have become illegible or the colour of the licence has faded, other than through the fault of the holder of the licence, they will issue a duplicate, so marked, free of charge. Difficulties can arise regarding the registration and licensing
tf dual-purpose vehicles. Under section 7 (2) of the Finance kct, 1952, a vehicle constructed or adapted for use for the :onveyance of goods or burden, but not so used for hire OT -eward or in connection with a trade or business, is not :lassed as a goods vehicle if its unladen weight exceeds l2 cwt.
This concession is of particular benefit to owners of dualaurpose vehicles who dcl not use them for their trade or ausiness. since by definition a dual-purpose vehicle could ae considered as construction or adapted to convey goods.
If, on the other hand, a dual-purpose vehicle is in fact fsed to carry goods no matter how few or how seldom, it nust be registered and licensed as a goods vehicle, with aayment of duty at the goods vehicle rate appropriate to he unladen weight of the particular vehicle. A further cornalication can arise where a dual-purpose vehicle draws a sailer, carrying goods in connection with a trade or business. It was held in the case of James v. Davies (1952) that a LandRover taxed as a private car and used for towing a trailer in which goods were carried must be licensed as a goods vehicle. even though no goods were carried in the Land-Rover itself.
Calculating Unladen Weight
For the purpose of ascertaining the rate of duty payable an goods vehicles, the unladen weight is calculated in accordance with section 26 of the Vehicles (Excise) Act, 1949. It is here stipulated that this weight is to be taken inclusive of the body and all parts (the heavier being taken where alternative bodies or parts are used) which are necessary to, or ordinarily used with, the vehicle when working on the road, but exclusive of the weight of water, fuel, or accumulators used for the purpose of the supply of power for the propulsion of the vehicle, and of loose tools and loose equipment.
It is, however, subsequently provided that containers specially constructed or adapted for the carriage of livestock, and used solely for that purpose, shall not be included in the unladen weight of the vehicle when calculating the rate of excise duty.
Additionally, the weight of other containers need not be included in the taxation weight if they are constructed or adapted for the purpose of being lifted on or off vehicles
complete with the goods or burden contained and are. in fact, so used from time to time in the ordinary course of business.
A further concession is allowed to vehicles fitted with containers for carrying livestock. A container is not to be considered to be used otherwise than solely for carrying livestock because, on a journey, the main purpose of which is the carrying of livestock, the vehicle is used for carrying agricultural produce or agricultural requisites either on the way to the loading point or while returning from the discharging point of the livestock.
The weight of a towing attachment may also be excluded from the total unladen weight of a goods vehicle for taxation purposes. An allowance up to a maximum of one cwt: may be claimed for such attachments at either end of the vehicle, or up to two cwt. if they are attached at both ends.
Even though some types of machinery may be built into a vehicle, the weight of this need not be included in the unladen weight for taxation purposes when it is used for no other reason than carrying such machinery.
It is stipulated in the second schedule of the Road Vehicles (Excise) (Prescribed Particulars) Regulations, 1957, that the allowance for water in the radiator which is to be deducted from the actual unladen weight so as to determine the net taxation weight, is to be calculated on the basis of 10 lb. per gal. Similarly, the allowance for petrol is at the rate of 8 lb. per gal, It is further required that any single item ot loose tools or loose equipment exceeding 28 lb. in weight must be specified on the application form.
The requirements regarding the issue of trade licences arc set out in Section 10 of the Vehicle (Excise) Act, 1949, and supporting regulations. A general trade licence may be taken out at an annual rate of duty of £25 and be used by vehicle manufacturers, dealers or repairers on any vehicle in their possession in the course of their business. Although the vehicle may be driven by some other person, an employee of the holder of the trade licence must be present unless the vehicle concerned is a motorcycle.
There are substantial restrictions on the use of a limited trade licence, which is obtainable by a motor trader at an annual rate of duty of £5, The permitted uses include roadtesting during or after construction or repair, demonstration to a prospective customer, proceeding to or from a weighbridge or to any place far registration or inspection by a council, and for the collection and delivery of vehicles‘
Other uses include collection of broken-down vehicles and the transfer of a privately owned vehicle, temporarily laid up. from one place of storage to another. Employees of the holder of a limited trade licence may travel on a vehicle so licensed only if their presence is necessary for the use to which the vehicle is being put. But if a vehicle is new, and in the course of delivery, it may carry a useful load and draw
a trailer, though neither must be for reward. S.B.